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All Journal Journal of Multiperspectives on Accounting Literature
Rizka Dibi Arryanti Saputri
Department of Retail Management, Tuban Institute of Technology and Business, Tuban Indonesia
Economics, Econometrics & Finance Social Sciences

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The Role of Accounting Conceptual Framework in Neoliberalism Farhani Kautsar Nugraha; Ananta Wahyu Sasongko; Rizka Dibi Arryanti Saputri
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27922

Abstract

Purpose: This article discusses the relationship between accounting regulations and neoliberalism. It will also discuss changes to the conceptual framework developed by the two financial accounting standard boards, namely the IASB and FASB. Methodology/approach: This article uses a conceptual review paper methodology on accounting theories and existing research to analyzes the conceptual framework developed by the IASB and FASB. Findings: The conceptual framework developed by the IASB and FASB plays a role in the survival of neoliberalism and the financialization of the capital market Practical implications: This article presents a thorough overview of the primary concerns associated with accounting conceptual framework and contributes to the ongoing discussion on standard setting. Originality/value: This paper offers an understanding of the key aspects of the accounting conceptual framework that are closely related to neoliberalism.
Co-Authors Ananta Wahyu Sasongko Farhani Kautsar Nugraha